,,ii  ,calendar ,no4 #db  #aadth        
,,congress  #ast ,session  ,s4 #ijh     
,report ,no4 #aad-ai  ,,in ,,the        
,,senate ,,of ,,the ,,united ,,states   
,april #ad1 #bjae ,mr4 ,hatch1 from the 
,committee on ,finance1 reported the    
following original bill2 which was read 
twice and placed on the calendar  ,a    
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for the      
deductibility of charitable             
contributions to agricultural research  
organizations1 and for other purposes4  
#a4 ,short title  ,this ,act may be     
cited as the ,charitable ,agricultural  
,research ,act4  #b4 ,deductibility of  
charitable contributions to agricultural
 research organizations  7a7 ,in general
 ,subparagraph 7,a7 of section          
#agj7;b77#a7 of the ,internal ,revenue  
,code of #aihf is amended by striking or
 at the end of clause 7vii71 by striking
 the comma at the end of clause 7viii7  
and inserting 1 or1 and by inserting    
after clause 7viii7 the following new   

clause3  7ix7 an agricultural research  
organization directly engaged in the    
continuous active conduct of            
agricultural research 7as defined in    
section #adjd of the ,agricultural      
,research1 ,extension1 and ,teaching    
,policy ,act of #aigg7 in conjunction   
with a land-grant college or university 
7as defined in such section7 or a       
non-land grant college of agriculture   
7as defined in such section71 and during
 the calendar year in which the         
contribution is made such organization  
is committed to spend such contribution 
for such research before ,january #a of 
the fifth calendar year which begins    
after the date such contribution is     
made1  4  7b7 ,expenditures ,to         
influence legislation ,paragraph 7#d7 of
 section #eja7;h7 of the ,internal      
,revenue ,code of #aihf is amended by   
redesignating subparagraphs 7,e7 and    
7,f7 as subparagraphs 7,f7 and 7,g71    
respectively1 and by inserting after    
subparagraph 7,d7 the following new     

subparagraph3  7,e7 section             
#agj7;b77#a77;,a77ix7 7relating to      
agricultural research organizations71  4
  7c7 ,effective date ,the amendments   
made by this section shall apply to     
contributions made on and after the date
 of the enactment of this ,act4  #c4    
,increase in continuous levy for        
,medicare providers and suppliers  7a7  
,in general ,paragraph 7#c7 of section  
#fcca7;h7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
#cj percent and inserting #ce percent4  
7b7 ,effective date ,the amendment made 
by this section shall apply to payments 
made after #ahj days after the date of  
the enactment of this ,act4  ,april #ad1
 #bjae,read twice and placed on the     
calendar